2015 (10) TMI 344 - SCH - Central Excise

Benefit of Exemption Notification No. 48/89-C.E., dated 1-3-1989 - Classification of goods - Bar of limitation - Supreme Court dismissed appeal filed by the Revenue as no ground is taken, challenging the finding on limitation. The appeal was filed by the Revenue against the decision of Tribunal 2005 (2) TMI 604 - CESTAT, NEW DELHI wherein Tribunal held that appellants were regularly filing the classification list which was duly approved and also maintaining record as Mixing register, Digester register as per Trade notice. Therefore, no suppression can be alleged against the appellants.

Summary

The Supreme Court dismissed the appeal as the demand was found to be time-barred by the CESTAT. No challenge was made against this finding in the appeal.